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SOURCE Martens, Todd & Leonard
AUSTIN, Texas, Oct. 10, 2013 /PRNewswire/ -- In Robert Garriott v. Combs, a Texas district court recently ruled in favor of a taxpayer who challenged the Comptroller's assessment of Texas use tax on his aircraft purchase. Mr. Garriott purchased a helicopter in New Hampshire, but brought it into Texas within the first year after purchase. Mr. Garriott hangared the helicopter in both Texas and New Hampshire.
The Comptroller contended that Mr. Garriott owed Texas use tax because he hangared the helicopter in Texas within the first year. Mr. Garriott contended that he was exempt under the Comptroller's aircraft rule, which provides that an aircraft is not subject to use tax if it is hangared outside of Texas and is used more than 50% outside of Texas. The district court ruled in favor of Mr. Garriott, finding that he satisfied the requirements of the exemption.
About Martens, Todd & Leonard
Martens, Todd & Leonard is a trial and appellate law firm headquartered in Austin, Texas, handling only tax cases. The firm specializes in Texas franchise and Texas sales tax cases. The firm's attorneys have handled cases all the way through the Texas Supreme Court and U.S. Supreme Court. The firm's attorneys speak and write frequently on a variety of tax topics, and have published articles in publications such as The Journal of State Taxation, the Texas Bar Journal, the Texas Lawyer, and the Texas Tech Administrative Law Journal. For more information, please visit http://www.textaxlaw.com.
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